Initial audit;Small loan (consumer finance) company;

Page 1

NUMBER 13
CASE STUDIES
IN
AUDITING PROCEDURE
AN INITIAL AUDIT
A SMALL LOAN (CONSUMER FINANCE) COMPANY
This is the thirteenth of a series of case studies sponsored by the Committee on Auditing Procedure of the American Institute of Certified Public Accountants to illustrate actual application of auditing procedures.
Published by
AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS 666 FIFTH AVENUE, NEW YORK 19, NEW YORK